§ 44-18.1-34 - Method of remittance. - Rhode Island Statutes

SECTION 44-18.1-34

   § 44-18.1-34  Method of remittance. –When registering, the seller may select one of the following methods ofremittances or other method allowed by state law to remit the taxes collected:

   (A) MODEL 1, where a seller selects a CSP as an agent toperform all the seller's sales or use tax functions, other than the seller'sobligation to remit tax on its own purchases.

   (B) MODEL 2, wherein a seller selects a CAS to use whichcalculates the amount of tax due on a transaction.

   (C) MODEL 3, wherein a seller utilizes its own proprietaryautomated sales tax system that has been certified as a CAS.